Merchant Shipping Act,1958
Act No : 44
Section :
Passenger welfare cess.
261. Passenger welfare cess. (1) With effect from such date as the Central Government may, by notification in the Official Gazette, specify, there shall be levied on the passage money paid by every passenger carried by 1*[a special trade passenger ship] departing or proceeding from any port or place in India a cess to be called the passenger welfare cess at such rate not exceeding five per cent. of the passage money as the Central Government may, by notification in the Official Gazette, specify, and different rates may be specified in respect of different classes of passengers and voyages. (2) The passenger welfare cess shall be collected by the owner or charterer of the 1*[special trade passenger ship] or the agent of the owner or charterer as an addition to the passage money and shall, after deduction of such costs of collection, if any, as the Central Government may determine, be paid to such authority as the Central Government may specify. (3) The proceeds of the passenger welfare cess shall, after due appropriation made by Parliament by law, be utilised for the purpose of providing amenities to passengers travelling by 1*[special trade passenger ships]. Explanation.-In this section, "passage money" means the total amount of all charges of whatever nature payable by a passenger in respect of his carriage on 1*[a special trade passenger ship] and includes the charges, if any, for provision of food on board the ship, but does not include the cess payable under this section.
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